2015 European Goodwill Impairment Study
In 2013, Duff & Phelps launched its inaugural study of goodwill impairments recognized by European companies. Now in its third edition, the 2015 European Goodwill Impairment Study (2015 Study) continues to examine general goodwill impairment trends across countries and industries within the European market. As with past editions, the analysis in the 2015 Study is focused on companies in the STOXX® Europe 600 Index, which is comprised of large, mid and small capitalization companies across 18 countries of the European region. The 2015 Study also summarizes some of the latest developments in the standard setting and regulatory arena that could have a significant impact on the future accounting for goodwill in accordance with International Financial Reporting Standards (IFRS).